HARVARD EAST ASIAN SERIES
Cover: Land Taxation in Imperial China, 1750–1911, from Harvard University PressCover: Land Taxation in Imperial China, 1750–1911 in E-DITION

Harvard East Asian Series 73

Land Taxation in Imperial China, 1750–1911

Product Details

E-DITION

$65.00 • £54.95 • €60.00

ISBN 9780674437258

Publication Date: 01/01/1974

Available from De Gruyter »

Media Requests:

Related Subjects

Harvard University Press has partnered with De Gruyter to make available for sale worldwide virtually all in-copyright HUP books that had become unavailable since their original publication. The 2,800 titles in the “e-ditions” program can be purchased individually as PDF eBooks or as hardcover reprint (“print-on-demand”) editions via the “Available from De Gruyter” link above. They are also available to institutions in ten separate subject-area packages that reflect the entire spectrum of the Press’s catalog. More about the E-ditions Program »

  • Foreword by Dwight H. Perkins
  • Introduction
  • 1. China’s Economy and Fiscal System in the Ch’ing Period
    • Economic Structure
    • Sources of Public Revenue
    • Fiscal Organization
    • Intergovernmental Fiscal Relations
  • 2. The Administration of the Land Tax
    • Land Registration
    • Assessment of the Land Tax
    • Collection of the Land Tax
  • 3. Increase in Land Tax Surcharge
    • Local Finance and Land Tax Surcharge
    • Institutional Weaknesses
    • Population Growth and Price Inflation
    • The Boxer Catastrophe and the Movement for Modernization
  • 4. The Fiscal Importance of the Land Tax
    • The Tax Structure as of 1753
    • The Tax Structure as of 1908
    • Relative Decline in Importance of the Land Tax
  • 5. Geographical Differentials in Land Taxation
    • Regional Economic Development and Changes in Land Tax Yield
    • Shift in Relative Burden between the Developed Area and the Developing Area
    • Provinces with High, Medium, and Low Revenue
  • 6. The Price Movement and the Land Tax Burden
    • The Real Burden of the Land Tax: A Macroanalysis
    • Tax Increase and Inflation in the Late Ch’ing: Some Specific Cases
  • 7. Towards a Reconstruction of the Land Tax Administration in the Late Ch'ing
  • Abbreviations
  • Notes
  • Bibliography
  • Glossary
  • Index

Recent News

Black lives matter. Black voices matter. A statement from HUP »

From Our Blog

Composite photograph showing (top) entrance to the Prudential Center in Boston and (bottom) an internal construction partition/wall printed with the words 'Opening Day 2023' and other decorative text

A New Chapter for Harvard Book Store

Starting in the summer of 2023, for the first time in almost thirty years, Harvard Book Store will have two locations: the flagship store in Harvard Square, and a large new store in the Prudential Center in Boston. For University Press Week we wanted to show some bookseller love, so we reached out to Rachel Cass, General Manager of the Harvard Book Store, to see what’s planned for their exciting new location